Okla. Stat. tit. 40, § 40-2-208

ALIENS. (1) Effective January 1, 1978, benefits shall not be

paid on the basis of services performed by an alien unless such

alien is an individual who was lawfully admitted for permanent

residence at the time such services were performed, was lawfully

present for purposes of performing such services or otherwise is

permanently residing in the United States under color of law at the

time such services were performed, including an alien who is

lawfully present in the United States as a result of the application

of the provisions of Section 203(a)(7) or Section 212(d)(5) of the

Oklahoma Statutes - Title 40. Labor Page 57

Immigration and Nationality Act. Provided, that any modifications

to the provisions of Section 3304(a)(14) of the Federal Unemployment

Tax Act as provided by Public Law 95-19 which specify other

conditions or other effective dates than stated herein for the

denial of benefits based on services performed by aliens and which

modifications are required to be implemented under state law as a

condition for full tax credit against the tax imposed by the Federal

Unemployment Tax Act, shall be deemed applicable under the

provisions of this subsection.

(2) Any data or information required of individuals applying

for benefits to determine whether benefits are not payable to them

because of their alien status shall be uniformly required from all

applicants for benefits.

(3) In the case of an individual whose application for benefits

would otherwise be approved, no determination that benefits to such

individual are not payable because of his alien status shall be made

except upon a preponderance of the evidence.